GST registration cancellation challenge rejected where statutory appeal was time-barred and amnesty relief was not used.

A writ challenge to cancellation of GST registration was refused because the petitioner had not pursued the statutory appellate remedy within the limitation period or the further condonable period under Section 107(4) of the Bihar Goods and Services Tax Act, 2017. The court noted that the challenge was brought long after both periods had expired and that the available amnesty scheme under Circular No. 3 of 2023 had not been utilised. In these circumstances, the delay remained unexplained and the petitioner failed to justify bypassing the available statutory and administrative remedies, so discretionary writ relief was declined.

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Issues: Whether the writ petition challenging cancellation of GST registration could be entertained despite a delayed statutory appeal and non-availment of the amnesty scheme.

Analysis: The appellate remedy under Section 107(4) of the Bihar Goods and Services Tax Act, 2017 was subject to a prescribed limitation period and a further limited period for condonation of delay. The challenge was brought long after expiry of both periods. The amnesty scheme introduced by Circular No. 3 of 2023 also remained unutilised. The petitioner did not satisfactorily displace the delay or the consequences flowing from failure to pursue the available statutory and administrative remedies.

Conclusion: The writ petition was not fit for discretionary interference and was liable to be rejected on account of delay.

Final Conclusion: The challenge to cancellation of registration failed, and the Court declined to exercise writ jurisdiction in the petitioner's favour.

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